§ 4305.92. Justification of write-offs.
The write-off of a past due account shall be justified by at least one of the following considerations:
(1) There is an adverse court decision under similar factual situations or an adverse legal opinion prepared by the county solicitor or a designee.
(2) There is doubt as to collectibility.
This section cited in 55 Pa. Code § 4305.15 (relating to delegation of authority).
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